THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4Aashwin, 1940(S)
No. 913
Ranchi, Wednesday, 26th September, 2018
COMMERCIAL TAXES DEPARTMENT
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Notification
26th September, 2018
Notification No. 41/2018 – State Tax
S.O. No. 63 - Dated. 26th September, 2018:- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
(i) the registered persons whose return in FORM GSTR-3B of the Jharkhand Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number;
(ii) the registered persons who have filed the return in FORM GSTR-4 of the Jharkhand Goods and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal;
2 Jharkhand Gazette (Extraordinary), Wednesday, 26th September, 2018(iii) the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM GSTR-6 of the Jharkhand Goods and Services Tax Rules, 2017 for any tax period between the 1st day of January, 2018 and the 23rd day of January, 2018.
2. This notification shall come into force with effect from 04th September, 2018.
` [File.No Va Kar / GST / 03/ 2018] By the order of the Governor of Jharkhand
K. K. Khandelwal,
Additional Chief Secretary
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3 Jharkhand Gazette (Extraordinary), Wednesday, 26th September, 2018Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 913 -- 50.